Fuel Uses Eligible for Refunds

Eligible Fuel Uses

Used by a governmental entity. Persons operating under contract with a governmental entity are not
eligible a refund.

Sold and delivered to an organization for its exclusive use in the operation of an aircraft.

Used by an organization for its exclusive use in the operation of an aircraft. Persons operating under contract
with such an organization are not eligible for a refund.

Purchased by a licensed exporter and subsequently transported and delivered by the licensed exporter to
another state for sales or use outside the boundaries of the Commonwealth if the tax applicable in the
destination state has been paid. A refund will not be granted for any fuel which is transported and delivered
outside of the Commonwealth in the fuel supply tank of a highway vehicle or an aircraft.

Used by any person performing transportation under contract or lease with any transportation district for
use in a highway vehicle controlled by a transportation district created under the Transportation District
Act of 1964 and used in providing transit service by the transportation district by contract or lease. The
refund will be paid to the person performing the transportation.

Used by any private, nonprofit agency on aging, designated by the Department for the Aging, providing
transportation services to citizens in highway vehicles owned, operated or under contract with the agency.

Used in operating or propelling highway vehicles owned by a nonprofit organization that provides specialized
transportation to various locations for elderly or disabled individuals to secure essential services and to
participate in community life according to the individual's interest and abilities.

Used in operating or propelling buses owned and operated by a county or the school board thereof while
being used to transport children to and from public school or from school to and from educational or athletic
activities.

Used by buses owned or solely used by a private, nonprofit, nonreligious school while being used to
transport children to and from the school or from the school to and from educational or athletic activities.

Used by any county or city school board or any private, nonprofit, nonreligious school contracting with a
private carrier to transport children to and from public schools or any private, nonprofit, nonreligious school.
The tax will be refunded to the private carrier performing the transportation.

Used in operating or propelling the equipment of volunteer firefighting companies and of volunteer rescue
squads within the Commonwealth used actually and necessarily for firefighting and rescue purposes.

Used in operating or propelling motor equipment belonging to counties, cities and towns, if actually used in
public activities.

Used for a purpose other than in operating or propelling highway vehicles, watercraft or aircraft.

Used off-highway in self-propelled equipment manufactured for a specific off-road purpose, which is used
on a job site and the movement of which on any highway is incidental to the purpose for which it was designed
and manufactured.

Proven to be lost by accident, including the accidental mixing of (i) dyed diesel fuel with tax-paid motor fuel,
(ii) gasoline with diesel fuel, or (iii) undyed diesel fuel with dyed kerosene, but excluding fuel lost through
personal negligence or theft.

Used in operating or propelling vehicles used solely for racing other vehicles on a racetrack.

Used in operating or propelling unlicensed highway vehicles and other unlicensed equipment used
exclusively for agricultural or horticultural purposes on lands owned or leased by the owner or lessee
of such vehicles and not operated on or over any highway for any purpose other than to move it in the
manner and for the purpose mentioned.

Used in operating or propelling commercial watercraft.

Used in operating stationary engines, or pumping or mixing equipment on a highway vehicle if the fuel
used to operate such equipment is stored in an auxiliary tank separate from the fuel tank used to propel
the highway vehicle, and the highway vehicle is mechanically incapable of self-propulsion while fuel is
being used from the auxiliary tank.

Used in operating or propelling recreational and pleasure watercraft.

Used or purchased for consumption in a solid waste compacting or ready-mix concrete highway vehicle,
or a bulk feed delivery truck.

Used for agricultural purposes.

Used in operating an urban or suburban bus line, a taxicab service or a common carrier of passengers.

Diverted from Virginia - Fuel sold or delivered with an original destination that is different from its final destination.